The Federal Tax Authority Responsibilities
Based on Cabinet Resolution No. 57 of 2020, the Federal Tax Authority is hereby appointed as the National Assessing Authority and shall carry out the functions prescribed to it under the resolution, including:
- Undertake assessments to determine whether a Licensee or an Exempted Licensee has met the Economic Substance Test pursuant Article 7 of Cabinet Resolution No. 57 of 2020.
- Impose the administrative penalties pursuant to Articles 13, 14 and 15 of Cabinet Resolution No. 57 of 2020.
- Head and decide on appeals pursuant to Article 17 of Cabinet Resolution No. 57 of 2020.
- Carry out the reporting requirements set out under Article 10 of Cabinet Resolution No. 57 of 2020.
- Exercise any other powers of functions as required to implement the Cabinet Resolution No. 57 of 2020; and
- Exercise any other powers or functions as may be required to implement any decisions of the competent Authority or the Minister of Finance issued pursuant to the Cabinet Resolution No. 57 of 2020.
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How to contact the Federal Tax Authority
You can contact the authority via the e-mail designated for the inquiries of Economic Substance Regulations FTAESR@tax.gov.ae
Economic Substance Regulation appeal request
You can apply for Economic Substance Regulation appeal request by visiting Ministry of Finance ESR Dashboard on the following link
https://eservices.mof.gov.ae/Shared/